Line 31260 – Canada employment amount

Note: Line 31260 was line 363 before tax year 2019.

The Canada employment amount allows you to claim work-related expenses such as home computers, uniforms and supplies in the public and private sector.

For example, if you are a cook who received $35,000 in employment income in 2022 that you reported on line 10100 of your return, you can claim $1,287 (the maximum amount) on line 31260 of your return.


All income reported on lines 10100 and 10400 is eligible for the Canada employment amount.

Self-employed individuals are not eligible to claim this amount.

Completing your tax return

If you reported employment income in 2022, you can claim whichever amount is less on line 31260 of your return:

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